SAC Code 995433 -- – Excavating and earthmoving services (GST Rate 18%)

SAC Code 995433

Excavating and earthmoving services

SAC995433

Excavating and earthmoving services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9954
Subheading: 995433
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Excavating and earthmoving services. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

995431
Demolition services
18%
995432
Site formation and clearance services including preparation services t
18%
995434
Water well drilling services and septic system installation services
18%
995435
Other site preparation services n.e.c
18%
995439
Services involving Repair, alterations, additions, replacements, maint
18%

Frequently asked questions

What is SAC Code 995433?
SAC Code 995433 is the official Service Accounting code for Excavating and earthmoving services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 995433?
SAC Code 995433 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 995433 belong to?
SAC Code 995433 falls under Chapter 99 -- Services of the GST tariff.
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